定语从句jthe same... as the same ... that

the same as 是（和...一样）之意

而 the same that 是（同人／一件事或+从句）。

the same as 与the same that都可以接从句，as从句中说明的名词与the same 修饰的名词是同一类，而非同一个。that从句中说明的名词与the same 修饰的名词是同一个。

还是给你举例说明吧：
It is the same pen that I lost
那就是我丢的那支钢笔
It is the same pen as I lost.
它和我丢的那支笔是一样的。